(1.) This appeal has been preferred by the Assessee under Section 260-A of the Income Tax Act, 1961 (for short, "the Act") against the order of the Income Tax Appellate Tribunal, New Delhi dated 5.3.2010 in I.T.(SS)A. No. 16/DEL/2008 proposing to raise following substantial questions of law:
(2.) In pursuance of search at the premises of the Assessee, assessment was framed under Section 158BC of the Act, resulting in certain additions including the impugned addition of Rs.2,87,100/-, which has been upheld by the Tribunal as under:
(3.) We have heard learned Counsel for the Assessee.